H. B. 2346
(By Delegates Kelley, Ennis,
Harrison and Manchin)
[Introduced January 22, 1999; referred to the
Committee on Finance.]
A BILL to amend article two, chapter eleven-a of the code of West
Virginia, one thousand nine hundred thirty-one, as amended,
by adding thereto a new section, designated one-a, relating
to a thirty-six month moratorium, commencing upon receipt of
title, on publishing as delinquent and selling for tax
delinquencies, land granted or devised for divine worship,
and forgiveness of all delinquencies thereon if the
religious body receiving the grant or devise commences to
use the land exclusively for divine worship during the
moratorium.
Be it enacted by the Legislature of West Virginia:
That article two, chapter eleven-a of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section one-a, to read as follows:
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-1a. Moratorium on sale of church land for delinquencies; forgiveness of taxes.
(a) The sheriff shall not publish any delinquency notice or
sell for tax delinquencies any land granted or devised to a
religious body, or trustees for the benefit of a religious body,
for a period of thirty-six months from the date of the grant or
devise.
(b) If a religious body commences to exclusively use the
land for divine worship within the moratorium period, the sheriff
shall treat the religious body's debt for taxes as forgiven;
otherwise, the sheriff shall proceed to collect the religious
body's tax delinquencies as otherwise provided by law.
NOTE: The purpose of this bill is to protect a religious
body from incurring tax liabilities on land at a time when it is
expending its funds to construct a house of worship.
This section is new; therefore, strike-throughs and
underscoring have been omitted.